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Statutory InstrumentNot in force

The Companies (Northern Ireland) Order 1990 (repealed)

Citation
S.I. 1990/593 (N.I.)
As at
Sections
90
Section 1Title and commencement

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Section 2Interpretation

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Section 3Introduction

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Section 4Accounting records

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Section 5A company's financial year and accounting reference periods

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Section 6Individual company accounts

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Section 7Group accounts

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Section 8Additional disclosure required in notes to accounts

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Section 9Approval and signing of accounts

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Section 10Directors' report

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Section 11Auditors' report

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Section 12Publication of accounts and reports

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Section 13Laying and delivering of accounts and reports

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Section 14Remedies for failure to comply with accounting requirements

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Section 15Small and medium‐sized companies and groups

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Section 16Dormant companies

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Section 17Public listed companies: provision of summary financial statement

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Section 18Private companies: election to dispense with laying of accounts and reports before general meeting

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Section 19Unlimited companies: exemption from requirement to deliver accounts and reports

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Section 20Banking and insurance companies and groups: special provisions

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Section 21Accounting standards

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Section 22Power to alter accounting requirements

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Section 23Parent and subsidiary undertakings

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Section 24Other interpretation provisions

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Section 27Introduction

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Section 28Eligibility for appointment

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Section 29Effect of appointment of partnership

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Section 30Ineligibility on ground of lack of independence

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Section 31Effect of ineligibility

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Section 32Power of Department to require second audit

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Section 33Supervisory bodies

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Section 34Meaning of “appropriate qualification”

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Section 35Qualifying bodies and recognised professional qualifications

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Section 36Approval of overseas qualifications

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Section 37The register of auditors

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Section 38Information about firms to be available to public

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Section 39Matters to be notified to the Department

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Section 40Power to call for information

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Section 41Compliance orders

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Section 42Directions to comply with international obligations

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Section 43False and misleading statements

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Section 44Offences by bodies corporate, partnerships and unincorporated associations

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Section 45Time limits for prosecution of offences

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Section 46Jurisdiction and procedure in respect of offences

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Section 47Fees

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Section 48Delegation of functions of Department

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Section 50Exemption from liability for damages

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Section 51Service of notices

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Section 52Power to make consequential amendments

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Section 53Power to make provision in consequence of changes affecting accountancy bodies

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90 sections

Cite this legislation

The Companies (Northern Ireland) Order 1990 (repealed) (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/nisi-1990-593

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

本頁資料來源:legislation.gov.uk (The National Archives)·整理提供:法律人 LawPlayer· lawplayer.com